Richa Agarwal v. Principal Commissioner of Income-tax-24, N. Delhi & Ors - 2020-LL-0114-41

Citation	2020-LL-0114-41
Appellant Name	Richa Agarwal
Respondent Name	Principal Commissioner of Income-tax-24, N. Delhi & Ors.
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	14/01/2020
Judgment	View Judgment
Bot Summary:	The Petitioner has not filed the affidavit in terms of the last order. Mr. Piyush Kaushik, learned counsel for the Petitioner is not available and in his place Mr. Sarthak appears on behalf of the Petitioner. On the last date, we had directed the Respondents to keep the original record available so as to check when the notice was delivered to the Petitioner under Section 127 of the Income Tax Act. The said record has been produced and perused by us which shows, apart from the notice being delivered by Speed Post on 10.10.2019 at 17:23:21, the notice was also served through Email on 07.10.2019. In view of the above, particularly since the Petitioner has not filed the affidavit in terms of the last order, we find no merit in this petition and the same is dismissed.

IN HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 13278/2019 & CM APPL. 53994/2019 RICHA AGARWAL Petitioner Through: Mr. Sarthak, Advocate. versus PRINCIPAL COMMISSIONER OF INCOME TAX-24,N.DELHI & ORS. Respondents Through: Mr. Abhishek Manocha, Senior Standing Counsel with Mr. Pratyaksh Gupta and Ms. Nupur Sharma, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 14.01.2020 1. Petitioner has not filed affidavit in terms of last order. Mr. Piyush Kaushik, learned counsel for Petitioner is not available and in his place Mr. Sarthak appears on behalf of Petitioner. On last date, we had directed Respondents to keep original record available so as to check when notice was delivered to Petitioner under Section 127 of Income Tax Act. said record has been produced and perused by us which shows, apart from notice being delivered by Speed Post on 10.10.2019 at 17:23:21, notice was also served through Email on 07.10.2019. 2. In view of above, particularly since Petitioner has not filed affidavit in terms of last order, we find no merit in this petition and same is dismissed. VIPIN SANGHI, J SANJEEV NARULA, J JANUARY 14, 2020 Richa Agarwal v. Principal Commissioner of Income-tax-24, N. Delhi & Or

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